Validity of trust deed for stamp duty cannot be determined by DC: HC

Sri B R Jagadhish Vs District Registrar & Deputy Commissioner for Stamps (Karnataka High Court) Conclusion: Deputy Commissioner for Stamps (DC) erroneously directed assessee to pay stamp duty under Article 28(a) of the Stamp Act without properly examining the recitals of the document where the relationship of the donor and the donee was clearly mentioned and without looking into the provisions of Sections 2 and 3 of the Stamp Act, therefore, the order could not be sustained. Held: Smt. T.N. Sarvamangala had two children – assessee herein and a daughter Renuka. The donor in considerat...